Front-end and sustainability reporting

Welcome to the narrative reporting content from our Accounting Technical Services (ATS) team. Look here for the latest front-end and sustainability reporting developments under the Companies Act, UK Listing Rules and the International Sustainability Standards Board (ISSB) standards. Subjects covered:

Sustainability reporting
Strategic and directors’ report preparation and content
Corporate governance reports and frameworks
Directors’ remuneration reports

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Andrew Jones Head of Narrative and Sustainability Reporting

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Sustainability reporting

Climate-related Financial Disclosures

Many listed and several categories of larger UK companies are required to disclose in their annual reports how they manage climate-related risks. The required disclosures (often referred to as TCFD) are detailed and are evolving over time and regulators, investors and other stakeholders have increasing expectations of companies here.

Streamlined energy and Carbon reporting (SECR)

Understanding and meeting the government’s reporting requirements

Strategic and directors’ report

Purpose, business model and strategy

Clear presentation of a company’s purpose, business model and strategy is becoming ever more significant for engagement and can provide a more compelling business case to investors and help the workforce understand the value, and values, of the company. Clear expression of a company’s business model can also help management develop methods for ensuring intellectual and relationship value is measured,...

Risk reporting

The aim of reporting of risks is to inform readers of areas where the company is especially sensitive to internal or external events, or possibly those areas where it might be expected to be, but has through mitigation reduced the risk in a manner which would not otherwise be obvious externally. Reporting in this manner can give users greater understanding of how their investments, credit or livelihood...

KPIs and APMs

Many companies modify the figures produced in their IFRS statements for use as performance measures when reporting internally or externally. These adjusted, normalised or underlying measures are often referred to by regulators as APMs and may also be considered KPIs. APMs are developed to find a basis for measuring how the business franchise has performed and on which management can base their...